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<SEC-DOCUMENT>0000950123-10-099489.txt : 20110114
<SEC-HEADER>0000950123-10-099489.hdr.sgml : 20110114
<ACCEPTANCE-DATETIME>20101102164941
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-10-099489
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20101102

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AVATAR HOLDINGS INC
		CENTRAL INDEX KEY:			0000039677
		STANDARD INDUSTRIAL CLASSIFICATION:	OPERATIVE BUILDERS [1531]
		IRS NUMBER:				231739078
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		201 ALHAMBRA CIRCLE
		CITY:			CORAL GABLES
		STATE:			FL
		ZIP:			33134
		BUSINESS PHONE:		3054427000

	MAIL ADDRESS:	
		STREET 1:		201 ALHAMBRA CIRCLE
		CITY:			CORAL GABLES
		STATE:			FL
		ZIP:			33134

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GAC CORP /DE/
		DATE OF NAME CHANGE:	19801023

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GENERAL ACCEPTANCE CORP
		DATE OF NAME CHANGE:	19710208
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<HEAD>
<TITLE>corresp</TITLE>
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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">Avatar Holdings Inc.<BR>
201 Alhambra Circle<BR>
Coral Gables, Florida 33134
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">November&nbsp;2, 2010
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>BY EDGAR correspondence</U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Ms.&nbsp;Pam Long<BR>
Assistant Director<BR>
Division of Corporation Finance<BR>
U.S. Securities and Exchange Commission Mail Stop 7010<BR>
100 F Fifth Street, N.E.<BR>
Washington, D.C. 20549

</DIV>

<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Re:</TD>
    <TD>&nbsp;</TD>
    <TD>Avatar Holdings Inc.<BR>
Response to Staff Comments on:<BR>
Form&nbsp;10-K for the fiscal year ended December&nbsp;31, 2009<BR>
Filed March&nbsp;16, 2010<BR>
Definitive Proxy Statement on Schedule&nbsp;14A<BR>
Filed April&nbsp;29, 2010<BR>
File No.&nbsp;1-7395</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Dear Ms.&nbsp;Long:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On behalf of Avatar Holdings Inc. (&#147;Avatar&#148; or &#147;Company&#148;), this letter responds to additional
comments of the staff of the U.S. Securities and Exchange Commission (the &#147;Commission&#148;) on the
above-referenced filings of Avatar received verbally from Hagen J. Ganem on October&nbsp;26, 2010.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%"><B>The verbal comment from the staff requested that we more clearly set forth the reasons
we determined to separate the positions of Chairman and Chief Executive Officer of the
Company.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%"><B><I>Response:</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">Avatar believes that its longstanding practice of separation of the positions of
Chairman of the Board and Chief Executive Officer is in the best interest of its
shareholders. The Chairman of the Board is a senior principal of a substantial
shareholder of Avatar and has extensive experience in capital markets activities and in
investing and managing other companies. His primary responsibility is to preside over
the activities of the Board. The Chief Executive Officer is in charge of the day-to-day
operations of Avatar and has worked full time in the real estate industry for many
years. Avatar determined that in order to attract and retain the best individual as
Chief
Executive Officer and to ensure that the Board had an individual with substantial real
estate operating experience, it was important that such individual also be on the Board.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Ms.&nbsp;Pam Long<BR>
November&nbsp;2, 2010<BR>
Page 2

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;

</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">If you have any questions or would like additional information, please contact the undersigned
at (305)&nbsp;442-7000.
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Very truly yours,<BR>
<BR>
<BR>
AVATAR HOLDINGS INC.<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>

<TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ Randy L. Kotler
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Executive Vice President, Chief Financial&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Officer and Treasurer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>




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